دور التشريع و التنظيم في ضبط و تطوير مهنة المراجعة في الجزائر

الملخص EN

This study aims to know the role of legislation and regulation in setting the controls and foundations that work to develop the audit profession and make it in line with the reality of the Algerian business environment, based on the legal tools available in the Algerian legal environment in the field of auditing and directing it according to the requirements of the economic reality of the Algerian state.

To achieve this study, the descriptive inductive approach was used by analyzing the legislation and regulation that govern the practice of the audit profession in Algeria from 2010 to the present day.

This study highlighted that the commitment to the application of legislation and regulation in the Algerian business environment gives the review a new impetus of control and development to serve the prevailing economic reality during this period.